This article discusses the problems of making adjustments to the value added tax base, including when returning goods in whole or in part, when changing the terms of the transaction, when changing prices, when the buyer uses a discount, when work is completed and when services are deferred. Based on the results of the study, appropriate proposals have been developed.
| Mualliflar | Hotamov, Komil, Хотамов, Комил, Ҳотамов, Комил |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2023-11-30 |
| Jild | 1 |
| Son | 7 |
| Betlar | 431-438 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2023-vol1-iss7-pp431-438 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2023-vol1-iss7-pp431-438 · Maqolaning asl sahifasi
база налога на добавленную стоимость, возврат товара, изменение условий сделки, изменение цены, использование скидки, value added tax base, return of goods, change of transaction terms, price change, use of discount, қўшилган қиймат солиғи базаси, товарлар қайтиши, битим шарти ўзгариши, нархлар ўзгариши, чегирмадан фойдаланиш
| APA | Hotamov, Komil, Хотамов, Комил, & Ҳотамов, Комил (2023). VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT. Иқтисодий тараққиёт ва таҳлил, 1(7), 431-438. https://doi.org/10.60078/2992-877x-2023-vol1-iss7-pp431-438 |
|---|---|
| GOST (OAK) | Hotamov, Komil, Хотамов, Комил, Ҳотамов, Комил VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT // Иқтисодий тараққиёт ва таҳлил. – 2023. – T. 1, № 7. – P. 431-438. – DOI: 10.60078/2992-877x-2023-vol1-iss7-pp431-438. |
| MLA | Hotamov, Komil, Хотамов, Комил, and Ҳотамов, Комил. “VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT.” Иқтисодий тараққиёт ва таҳлил, 1(7), 431-438, 2023. https://doi.org/10.60078/2992-877x-2023-vol1-iss7-pp431-438 |
| Chicago | Hotamov, Komil, Хотамов, Комил, and Ҳотамов, Комил. “VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT.” Иқтисодий тараққиёт ва таҳлил, 1(7), 431-438 (2023). https://doi.org/10.60078/2992-877x-2023-vol1-iss7-pp431-438 |
| Harvard | Hotamov, Komil, Хотамов, Комил, and Ҳотамов, Комил (2023) ‘VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT’, Иқтисодий тараққиёт ва таҳлил, 1(7), 431-438. https://doi.org/10.60078/2992-877x-2023-vol1-iss7-pp431-438 |
| BibTeX | @article{hotamovkomil2023,
title = {VALUE ADDED TAX: IMPROVEMENT OF CALCULATION OF TAX BASE ADJUSTMENT},
author = {Hotamov, Komil and Хотамов, Комил and Ҳотамов, Комил},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2023},
volume = {1},
number = {7},
pages = {431-438},
doi = {10.60078/2992-877x-2023-vol1-iss7-pp431-438},
url = {https://doi.org/10.60078/2992-877x-2023-vol1-iss7-pp431-438}
} |
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